Analysis on the Combination of Activity-Based Costing and Balanced Scorecard
ShuLiang Liu, Jing Wu
Available Online December 2016.
- https://doi.org/10.2991/icemse-16.2016.91How to use a DOI?
- Activity-Based Cost Method; Balanced Scorecard; Feasibility; Necessity
- At present, the activity-based costing (ABC) and the Balanced Scorecard (BSC) application in the enterprise management, most are analyzed alone on them, very few combine the two together for comparison, but the actual life experience shows that there is a certain correlation between ABC and BSC, the combination of the two companies to use the effect of cost management is more and more obvious. Based on the simple introduction of activity-based costing and the balanced scorecard, this paper analyzes the feasibility of the combination of the two, and explains the necessity of the use of the combination of the two. In today's complex and changeable, the pursuit of innovation in the social environment, the use of the combination of the two will increase the use of each other, and better for enterprise management services.
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
TY - CONF AU - ShuLiang Liu AU - Jing Wu PY - 2016/12 DA - 2016/12 TI - Analysis on the Combination of Activity-Based Costing and Balanced Scorecard BT - 2016 International Conference on Education, Management Science and Economics PB - Atlantis Press SP - 363 EP - 366 SN - 2352-5398 UR - https://doi.org/10.2991/icemse-16.2016.91 DO - https://doi.org/10.2991/icemse-16.2016.91 ID - Liu2016/12 ER -